Combine all of the ingredients for the dough. Let it rest in the fridge covered in cling foil for approx. 45 minutes.
Roll out the dough to 0,5 cm thickness. Cut out cookies and cut a hole in the middle of half of the cookies (to put the caramel filling later). Put them on a baking paper.
Preheat the oven to 150 °C and bake the cookies for 8-10 minutes. In the meantime, prepare the salted caramel: Bring sugar and water to a boil and stir until the sugar has dissolved. Add butter, cream and salt and simmer at low heat until golden.
Let the caramel cool down a little, put it in a piping bag and start assembling the cookies. Put the bottom half (without a hole) first, add the top with the hole and add some caramel to it. Decorate with fleur de sel.
Tipps
You can also try these salted caramel cookies without the cocoa powder in the dough – so just the plain sugar cookie version, not as chocolate version.